CUET UG 2025 — Accountancy Partnership

Old Ratio of Arjun and Vaibhav = 3:2

Arjun's old share = $\frac{3}{5}$53​
Vaibhav's old share = $\frac{2}{5}$52​

Rahul is admitted for $\frac{1}{5}$51​ share, which he acquires from the old partners in their old ratio (3:2).

---

The sacrifice means Rahul's $\frac{1}{5}$51​ share will be contributed by Arjun and Vaibhav in the ratio 3:2.

Arjun's sacrifice = $\frac{1}{5} \times \frac{3}{5} = \frac{3}{25}$51​×53​=253​

Vaibhav's sacrifice = $\frac{1}{5} \times \frac{2}{5} = \frac{2}{25}$51​×52​=252​

---

New share of Arjun = Old share - Sacrifice = $\frac{3}{5} - \frac{3}{25} = \frac{15}{25} - \frac{3}{25} = \frac{12}{25}$53​−253​=2515​−253​=2512​

New share of Vaibhav = Old share - Sacrifice = $\frac{2}{5} - \frac{2}{25} = \frac{10}{25} - \frac{2}{25} = \frac{8}{25}$52​−252​=2510​−252​=258​

New share of Rahul = $\frac{1}{5} = \frac{5}{25}$51​=255​

---

New Profit Sharing Ratio = $\frac{12}{25} : \frac{8}{25} : \frac{5}{25}$2512​:258​:255​ = 12:8:5